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Introduction to
Internal Auditing
Chapter 1
Topics
Nature of Auditing
Understanding Internal Auditing
Internal Audit Profession
Professional Organization
Topics Covered
Nature of Auditing
Auditing is the accumulation and
evaluation of evidence about
information to determine and
report on the degree of
correspondence between the
information and established criteria.
Auditing should be done by a
competent, independent person.
Accumulating and
Evaluating Evidence
Reporting
Types of Audits
Financial Statement Audit
Operational Audit
Efficiency
Effectiveness
Compliance Audit
Information
PT Telkom's financial
statements
Established
Criteria
Available
Evidence
Operational Audit
Example
Compliance Audit
Example
Information
Company records
Established
Criteria
Available
Evidence
Types of Auditors
Certified Public Accounting Firms
Serving Management
Monitoring activities - top management
cannot itself monitor
Identifying and minimizing risks
Validating reports to senior management
Protecting management in technical fields
Helping in the decision-making process
Reviewing for the future not just for the
past
History
Ancient Times
Middle Ages
Industrial Revolution
Recent Times
Is an independent
contractor
Serve third parties who
need reliable financial
information
Focus on the accuracy and
understandability of
historical events
Is incidentally concerned
with the prevention of fraud
Is independent of
management
Review records supporting
financial statements
Integrity
Passion
Work ethic
Curiosity
Creativity
Initiative
Flexibility
Organization Profession
Recognized
around the
world:
Indonesia???
Organization Profession
Code of Ethics
Professional Standards
Organisasi
Untuk dapat melaksanakan fungsi
pemeriksaan dengan baik perlu dibentuk suatu
unit organisasi yang sesuai dengan tugas atau
misi yang dipikulnya
Penjenjangan secara organisatoris dalam
pelaksanaan tugas audit diperlukan agar
dapat dapat dilaksanakan dengan baik
Struktur organisasi audit internal:
Fungsional
Struktural
ORGANISASI
Struktur Organisasi Pemeriksaan Dengan Penjenjangan Berdasarkan
Pelaksanaan (Bersifat Fungsional)
PENANGGUNG JAWAB
PEMERIKSAAN
PENGAWAS
PEMERIKSAAN
PENGAWAS
PEMERIKSAAN
PENGAWAS
PEMERIKSAAN
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SEKSI PEMERIKSAAN
KEUANGAN
AUDITOR
SENIOR
SEKSI PEMERIKSAAN
OPERASIONAL
SEKSI PEMERIKSAAN
KHUSUS
AUDITOR
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Risk
Assessment
Preliminary
Survey
Audit
Programs
Field
Work
Reporting
Topics Covered
Fundamental Internal Audit Concepts
LOGO
End of Chapter 1